Wijzigingen in IRRBB-rapportages banken

In the realm of Interest Rate Risk in the Banking Book (IRRBB), significant institutions face new reporting requirements, including participation in the ECB Short-Term Exercise (STE) for IRRBB and Credit Spread Risk in the Banking Book (CSRBB).
Consequently, DNB has decided to discontinue its interest rate risk reporting requirement for significant institutions starting December 2023.
For significant institutions, various reporting schemes, such as the EBA ad-hoc IRRBB reporting and the ECB STE, will be mandatory until Q3 2024 when they will be replaced by updated Implementing Technical Standards (ITS).
The ECB will request IRRBB and CSRBB templates through the STE from Q4 2023, but the IRRBB part will no longer be required from Q1 2024.
On the other hand, small and medium-sized institutions (LSIs) are exempt from the ECB STE, and only a few are included in the EBA QIS exercise.
Therefore, DNB will continue its interest rate risk reporting requirements for LSIs until November 2024 when the EBA ITS on IRRBB will take over. Detailed reporting schemes and timelines for LSIs are provided in Tables in the article.